TMI Blog1991 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal on 3rd April, 1991 whereas ITA No. 2725/Ahd/1987 for asst. yr. 1981-82 was fixed on 30th April, 1991. The Chartered Accountants of the assessee, viz., C.N. Shah Co. vide application dt. 2nd April, 1991 made a request that both the appeals be consolidated and heard on 30th April, 1991. This request was accepted and the appeal fixed for 3rd April, 1991 was adjourned to 30th April, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the application in other words is that the applicant has suffered injustice inasmuch as it has been denied an opportunity of being heard. In this view of the matter a request is made that the order of the Tribunal be recalled and the appeals be fixed for fresh disposal. 4. We have heard both the parties on the contents of the application and have also perused the records. At the outset we may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. It cannot be presumed that the request made in such applications is granted since it becomes imperative sometimes to hear the other side as well. According to us the Chartered Accountants of the assessee should have made an effort to ascertain the correct state of affairs from the Registry of the Tribunal and in any case whatever was conveyed to them seems to have been overlooked or misunde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee or deny an opportunity of being heard merely because the counsel engaged by it has faulted somewhere. In spite of the fact that relief wherever due has been given by the Tribunal in the ex parte order, the assessee would still have to be heard in the interest of justice. In the final analysis we recall our consolidated order dt. 1st May, 1991 and restore the appeals to the record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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